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Taxation Administration,Ministry of Finance,R.O.C.Law Source Retrieving System of Taxation Laws and Regulations


Tax Related Laws & Regulations

Tax Act:
Value-added and Non-value-added Business Tax Act
Chapter 4【Calculation of Tax Computation】 Section 1【General Tax Computation 】 Article 14
Except as otherwise prescribed in Section 2 of this Chapter, business entities shall calculate the output tax based on all sales amounts of goods and services, in accordance with the tax rates prescribed in Article 7 or 10 and round up to the nearest New Taiwan Dollar. 
The output tax is defined as the amount of business tax to be collected in accordance with this Act by the business entity at the time of selling goods or services.
Visitor:3  Update:2018-04-24

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